Assessed Values

In Georgia property is assessed at 40% of the fair market value unless otherwise specified by law. (O.C.G.A. § 48-5-7) Property is assessed at the county level. The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties. (O.C.G.A. § 48-5-340)

Property owners that do not agree with the appraised value on their assessment notice can file an appeal with the Board of Assessors. (O.C.G.A. § 48-5-311) In that initial written dispute, the property owner must declare their chosen method of appeal. There are four methods of appeal: Board of Equalization Superior Court, Arbitration or Hearing Officer. For more information, contact the Tax Assessors Office.

The tax bills received by property owners will include both the fair market value and the assessed value of the property. Fair market value means “the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm’s length, bona fide sale.” (O.C.G.A. § 48-5-2)

Property Tax Returns

Property tax returns for real estate must be filed with the Johnson County Tax Assessors Office between January 1 and April 1 of each year where property has changed or been acquired. The taxpayer may elect not to file a property tax return if they have no changes that would affect the value of their property from the previous year. Failure to file a required return will subject the taxpayer to a 10% penalty on the value of the property not returned plus interest and possibly penalties from the date the tax would have been due.

Personal property tax returns (PT-50p) are to be filled annually with the Tax Assessors Office without regard to change in value or use. This deadline is April 1.

Motor Vehicle Registration

Renewals on Motor Vehicles are due on the owner’s birth date. Vehicles owned by a business are based on the first letter of the business name. Renewals must be made on or before the birth date of the primary owner when owned by an individual, or the last day of the month for a business.

For more detailed information regarding motor vehicle registration, please visit Georgia DRIVES.

Mobile/Modular Home Location Permits

Taxpayers locating a mobile home must apply to the county tax commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and April 1.

Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit.

Ad Valorem Tax Refunds

A taxpayer may make a written request for refund of taxes which are determined to have been erroneously or illegally assessed and collected. Refund claims must be initiated within three years from date of payment. However, in the case of an appealed assessment, any refund must be automatically processed by the tax authorities immediately upon determination of the final taxable value.

Homestead Exemptions

Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value.)

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. With respect to all of the Homestead Exemptions, the Board of Assessors makes the final determination as to eligibility.

Georgia law allows for the year-round filing of homestead applications but the application must be received by April 1st of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after April 1st will be enacted the following year.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have re-apply unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the state constitution several different types of homestead exemptions are provided. These are known as state exemptions. In addition, local governments are authorized to provide for increased exemption amounts, also known as local exemptions. The local county exemptions supersede the state exemptions when the local exemption amount is greater than the state amount. Please contact your tax commissioner for more information regarding homestead exemption.